Singapore legislation

Clause 2

of Property Tax (Amendment) Bill

Clause 2

Amendment of section 7

Section 7 of the Property Tax Act (hereinafter in this Act referred to as the “principal Act”) is hereby amended —

(a)

by deleting the expression “unoccupied:” appearing in the fifth line of subsection (1) thereof and substituting therefor the words “unoccupied except that no refund shall be allowed in respect of any unbroken period of less than thirty days or a calendar month.”;

(b)

by deleting the proviso to subsection (1) thereof; and

(c)

by inserting immediately after the word “claimed” appearing in the fifth line of subsection (2) thereof the words “or such further period as the Comptroller may allow”.